B.I.S.: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
B.I.S.
Largest movements
- Tangible fixed assets -€7,500
down €7,500 (-3.1%), from €238,332 to €230,832
- Profit (loss) carried forward -€9,224
down €9,224 (-18.3%), from €50,273 to €41,049
- Gross operating margin -€8,813
down €8,813 (-57.5%), from €15,330 to €6,518
- Financial income -€2,958
down €2,958 (-100%), from €2,958 to €0
- Depreciation +€2,425
up €2,425 (+47.8%), from €5,075 to €7,500
- Financial charges -€1,274
down €1,274 (-86.5%), from €1,472 to €199
- Other operating charges -€425
down €425 (-5.0%), from €8,468 to €8,043
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,022 | €231,762 | -€7,260 | -3.0% |
| Fixed assets | 21/28 | €238,332 | €230,832 | -€7,500 | -3.1% |
| Tangible fixed assets | 22/27 | €238,332 | €230,832 | -€7,500 | -3.1% |
| Land and buildings | 22 | €238,332 | €230,832 | -€7,500 | -3.1% |
| Current assets | 29/58 | €691 | €931 | +€240 | +34.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €238 | +€238 | |
| Other amounts receivable | 41 | €0 | €238 | +€238 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €96 | €23 | -€73 | -76.3% |
| Deferred charges and accrued income | 490/1 | €595 | €670 | +€75 | +12.6% |
| Total equity and liabilities | 10/49 | €239,022 | €231,762 | -€7,260 | -3.0% |
| Equity | 10/15 | €237,343 | €228,118 | -€9,224 | -3.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €87,069 | €87,069 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80,000 | €80,000 | = | 0.0% |
| Legal reserve | 130 | €80,000 | €80,000 | = | 0.0% |
| Distributable reserves | 133 | €7,069 | €7,069 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,273 | €41,049 | -€9,224 | -18.3% |
| Amounts payable | 17/49 | €1,680 | €3,644 | +€1,964 | +117% |
| Amounts payable within one year | 42/48 | €1,680 | €3,644 | +€1,964 | +117% |
| Financial debts | 43 | €23 | €0 | -€23 | -100% |
| Credit institutions | 430/8 | €23 | €0 | -€23 | -100% |
| Trade debts | 44 | €0 | €42 | +€42 | |
| Suppliers | 440/4 | €0 | €42 | +€42 | |
| Other amounts payable | 47/48 | €1,656 | €3,602 | +€1,945 | +117% |
| Non-recurring operating income | 76A | €26,690 | €0 | -€26,690 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,075 | €7,500 | +€2,425 | +47.8% |
| Other operating charges | 640/8 | €8,468 | €8,043 | -€425 | -5.0% |
| Gross operating margin | 9900 | €15,330 | €6,518 | -€8,813 | -57.5% |
| Operating profit (loss) | 9901 | €1,787 | -€9,026 | -€10,813 | |
| Financial income | 75/76B | €2,958 | €0 | -€2,958 | -100% |
| Recurring financial income | 75 | €2,958 | €0 | -€2,958 | -100% |
| Financial charges | 65/66B | €1,472 | €199 | -€1,274 | -86.5% |
| Recurring financial charges | 65 | €1,472 | €199 | -€1,274 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | €3,273 | -€9,224 | -€12,497 | |
| Profit (loss) for the period | 9904 | €3,273 | -€9,224 | -€12,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,273 | -€9,224 | -€12,497 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.